Annual Report 2025 – ÖBB-Infrastruktur AG

ÖBB-Infrastruktur Aktiengesellschaft Consolidated Management Report | Consolidated Financial Statements 193 in EUR million Land and buildings Rights of use asset for land and buildings Vehicle fleet Technical equipment and machinery Other plant, furniture and fixtures Rights of use asset for other property, plant and equipment Assets under construction Total Acquisition and manufacturing costs Acquisition/manufacturing costs as of 01.01.2024 33,406.8 170.8 486.5 11,744.9 201.3 0.4 8,499.8 54,510.6 Additions 1,014.4 13.8 40.6 406.4 15.4 0.0 1,827.0 3,317.6 Additions scope of consolidation 60.2 0.0 2.8 82.4 2.1 0.0 59.2 206.8 Disposals -139.6 -16.1 -25.9 -145.8 -5.9 -0.2 -4.4 -337.8 Transfers 449.8 0.0 0.3 319.2 2.1 0.0 -782.2 -10.9 Acquisition/manufacturing costs as of 31.12.2024 34,791.7 168.6 504.3 12,407.1 215.0 0.2 9,599.5 57,686.3 Accumulated depreciation and amortisation as of 01.01.2024 -11,439.7 -43.3 -353.5 -6,858.1 -160.8 -0.4 0.0 -18,855.8 Depreciation and amortisation -630.6 -10.9 -35.4 -395.1 -15.2 0.0 0.0 -1,087.2 Additions scope of consolidation -20.6 0.0 -1.8 -24.0 -1.2 0.0 0.0 -47.6 Disposals 116.8 9.4 24.5 137.3 5.8 0.2 0.0 294.1 Accumulated depreciation and amortisation as of 31.12.2024 -11,974.0 -44.8 -366.2 -7,140.0 -171.4 -0.2 0.0 -19,696.6 Carrying amounts before investment grants as of 01.01.2024 21,967.2 127.5 133.0 4,886.8 40.5 0.0 8,499.8 35,654.9 Carrying amounts before investment grants as of 31.12.2024 22,817.6 123.8 138.1 5,267.1 43.7 0.0 9,599.5 37,989.8 Investment grants As of 01.01.2024 -9,765.7 0.0 -5.4 -2,952.0 -5.0 0.0 -1,070.0 -13,798.0 Additions -78.9 0.0 0.0 -28.7 0.0 0.0 -189.6 -297.2 Additions scope of consolidation -43.4 0.0 0.0 -63.0 -0.6 0.0 -41.0 -148.0 Disposals 63.1 0.0 0.1 64.1 0.1 0.0 0.1 127.5 Transfers -31.4 0.0 0.0 -28.8 0.0 0.0 60.3 0.1 As of 31.12.2024 -9,856.3 0.0 -5.4 -3,008.4 -5.5 0.0 -1,240.1 -14,115.6 Accumulated depreciation and amortisation as of 01.01.2024 5,884.9 0.0 5.2 2,543.2 4.7 0.0 0.0 8,438.0 Depreciation and amortisation 99.7 0.0 0.1 39.5 0.2 0.0 0.0 139.5 Additions scope of consolidation 16.3 0.0 0.0 20.6 0.2 0.0 0.0 37.0 Disposals -58.1 0.0 0.0 -63.5 -0.1 0.0 0.0 -121.7 Accumulated depreciation and amortisation as of 31.12.2024 5,942.8 0.0 5.3 2,539.7 5.0 0.0 0.0 8,492.8 Investment grants as of 01.01.2024 -3,880.8 0.0 -0.2 -408.8 -0.3 0.0 -1,070.0 -5,360.0 Investment grants as of 31.12.2024 -3,913.5 0.0 -0.1 -468.7 -0.4 0.0 -1,240.1 -5,622.7 Carrying amounts after investment grants as of 01.01.2024 18,086.3 127.5 132.8 4,478.0 40.2 0.0 7,429.9 30,294.8 Carrying amounts after investment grants as of 31.12.2024 18,904.1 123.8 138.0 4,798.5 43.3 0.0*) 8,359.4 32,367.0 *) Smallest amount. “Rights of use for other property, plant and equipment” on the reporting date are largely made up of rights of use from leased fleets, leased technical equipment and machinery and leased other equipment, operating and office equipment, which are jointly presented. The additions in the 2025 financial year, excluding rights of use, amount to approximately EUR 3,265.9 million (previous year: approximately EUR 3,303.8 million) and largely apply to framework plan projects and investments in the Southern Line, investments in station conversions and new buildings, expansion work in the Vienna metropolitan area and investments in the expansion of the western line. These are mainly buildings, technical equipment and machinery as well as assets under construction.